Since 2014
THEORETICAL AND METHODICAL BASES OF CONSTRUCTING THE ACCOUNTING SYSTEM AND COST ANALYSIS FOR THE PRODUCTION COST OF THE FOOD INDUSTRY OF KAZAKHSTAN
CBU International Conference on Innovation in Science and Education
View Archive Info| Field | Value | |
| Title |
THEORETICAL AND METHODICAL BASES OF CONSTRUCTING THE ACCOUNTING SYSTEM AND COST ANALYSIS FOR THE PRODUCTION COST OF THE FOOD INDUSTRY OF KAZAKHSTAN
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| Creator |
Spatayeva, Saule; Varna Free University (Bulgaria), Kazakh Agrotechnical University named after S. Seifullin
Ismailova, Diana; Academy of Imageology Nurgalieva, Almagul; Academy of Imageology |
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| Subject |
costs, expenses, calculation, domestic, production, methods, management
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| Description |
Theoretical and practical significance of the work consists of the fact that the proposed development will result in scientific achievements in the field of accounting and cost analysis of finished products and their application in practice. The theoretical value boils down to accounting for the cost of production using the principles of International Financial Reporting Standards (IFRS), structural-logical model of factor analysis input intensities of production in the food industry, and improving analytical accounting cost of the finished product by the cost centers and responsibility centers. Research results and proposed guidelines can be used in the food industry as a methodical support to managers and accountants of enterprises. The reliability of the results of the research confirmed their practical use in the food industry.
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| Publisher |
Central Bohemia University, o.p.s.
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| Contributor |
—
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| Date |
2015-09-19
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://ojs.journals.cz/index.php/CBUConference2013/article/view/598
10.12955/cbup.v3.598 |
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| Source |
CBU International Conference Proceedings; Vol 3 (2015): CBU International Conference Proceedings 2015; 165-180
1805-9961 1805-997X |
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| Language |
eng
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| Relation |
http://ojs.journals.cz/index.php/CBUConference2013/article/view/598/552
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| Rights |
Copyright (c) 2015 Saule Spatayeva, Diana Ismailova, Almagul Nurgalieva
https://creativecommons.org/licenses/by/3.0/ |
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